https://www.taxtmi.com/caselaws?id=756911 The AAR dismissed an advance ruling application regarding classification and IGST rates for 13 products used in lithium-ion cell manufacturing. The Authority held that while advance rulings are typically issued for goods prior to importation, the instant application was inadmissible because the same questions were pending before the Officer of Customs for reassessment of Bills of Entry and payment of differential duty. Since the applicant had initiated steps for reassessment with the proper officer, the advance ruling application was rejected under Section 28-I of the Customs Act, 1962. en-us Wed, 22 Nov 2023 00:00:00 +0530 Mon, 12 Aug 2024 08:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756911 The AAR dismissed an advance ruling application regarding classification and IGST rates for 13 products used in lithium-ion cell manufacturing. The Authority held that while advance rulings are typically issued for goods prior to importation, the instant application was inadmissible because the same questions were pending before the Officer of Customs for reassessment of Bills of Entry and payment of differential duty. Since the applicant had initiated steps for reassessment with the proper officer, the advance ruling application was rejected under Section 28-I of the Customs Act, 1962. Case-Laws Customs Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756911